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Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111 SMEs and Entrepreneurship

Entrepreneurship and Social Economy

Brussels,

ENTR/D1/ - entr.d.1 (10. 04. 2014)

REPORT OF THE WORKING GROUP

ACTION LINES FOR BOLSTERING THE BUSINESS OF LIBERAL PROFESSIONS

1. INTRODUCTION

The Commission fully recognises the entrepreneurial potential of liberal professionals. Self-employment contributes to the objectives of the EU 2020 Strategy for smart, sustainable and inclusive growth. Professional services are a driver of a knowledge-based economy and the knowledge-intensive nature of the products and services provided suggests their potential importance as future providers of new and competitive jobs and contributors to economic growth. In the creation of value added through knowledge-based services, the competitiveness of the economy can reap significant benefits from strong liberal professions whose work is based on highly specialized knowledge and skills. Figures for 2010 show that a total of nearly 3.7 Mio enterprises classified as belonging to the EU-27’s professional, scientific and technical services sector (Section M) and 11.0 Mio persons worked in this sector1, generating € 560 532 Mio of value added2.

According to the most recent report of the European Economic and Social Committee3, one out of six self-employed people work in sectors dominated by liberal professions. Furthermore, the number and percentage of self-employed women working in sectors dominated by liberal professions is significantly higher (at 45%) than the percentage in the economy as a whole (31.1%). Thus, liberal professions also play a significant role in supporting and promoting women's entrepreneurship resulting in economic and social empowerment of women. 1http://epp.eurostat.ec.europa.eu/statistics_explained/index.php?title=File:Sectoral_analysis_of_key_indica tors,_professional,_scientific_and_technical_activities_%28NACE_Section_M%29,_EU-27,_2010_A.png&filetimestamp=20130507094540 2http://epp.eurostat.ec.europa.eu/statistics_explained/index.php?title=File:Value_added_by_enterprise_size _class,_professional,_scientific_and_technical_activities_%28NACE_Section_M%29,_2010_B.png&f iletimestamp=20130507095520 3

INT/687 Opinion of the Section for the Single Market, Production and Consumption on “The role and future of liberal professions in European civil society 2020” from 14.02.2014

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On the other hand, liberal professions are equally exposed to the emergence of new economic and social developments that bring new business opportunities and risks as any other individual entrepreneur. This includes the exposure to changing career patterns and working conditions, to the ageing of the population as well as to the recent economic and social crisis. The Commission's entrepreneurship and SME policies aim to maintain and strengthen a productive knowledge-based economy and ensure economic and social resilience. This holds true for the liberal professions as much as for all other types of entrepreneurs.

To introduce liberal profession entrepreneurs to the policies and actions of DG Enterprise and Industry and to asses their particular needs, a Working Group "Bolstering the Business of Liberal Professions" was established in 2013. It was one of the specific actions initiated by the Entrepreneurship 2020 Action Plan4 which was adopted in Januray 2013. The Working Group held four sessions during 2013 and 2014. Issues addressed included entrepreneurship education, access to markets, reduction of administrative burden, access to finance as well as a general strengthening of the participation of Liberal Professionals in European programmes and projects. Based on the work of the group, the Commission draws up action lines which shall serve as a basis for further development of actions aimed at creating a more favourable environment and support measures for the businesses of liberal professions.

2. DEFINITION OF LIBERAL PROFESSIONS

Liberal professions are defined as occupations requiring special training in the arts or sciences, such as lawyers, notaries, engineers, architects, doctors, and accountants. Some of these professions are closely regulated by national governments and professional bodies, with varying restrictions on: number of entrants, rates, organisational structure, and exclusive rights enjoyed by practitioners and their ability to advertise. They are defined by the European Court of Justice as "…activities which, inter alia, are of a marked intellectual character, require a high-level qualification and are usually subject to clear and strict professional regulation. In the exercise of such an activity, the personal element is of special importance and such exercise always involves a large measure of independence in the accomplishment of the professional activities."5

According to the European Court of Justice the defining characteristic of the liberal professions consists in the asymmetry of information between the service provider and their client since the recipient of these specific services do not have enough information, specialist knowledge nor experience to judge the quality of the service. Service recipients must be able to trust providers not to exploit this information deficit for their own benefit but rather to provide the best service tailored to the needs of the client6. Therefore minimal professional standards and compliance with codes of professional ethics are considered appropriate to protect the trust of the service recipients.

4 See Chapter 3.6, page 20 of COM (2012) 795 final:

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2012:0795:FIN:EN:PDF 5 Verdict of 11 October 2001, Adam C-267/99, Slg. 2001, I-7467)

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Correspondingly, Member States' governments adopt regulations recognizing a larger public interest in competent performance of professional activities which require formal, often academic, training.

3. EUROPEAN RULES CONCERNING LIBERAL PROFESSIONS

At European level7 professional services are either addressed as business to consumer services or business-to-business services. The European legislative framework affecting the liberal professions includes the Professional Qualifications Directive8, which relates to the modalities for the access to specific professions and mutual recognition of qualifications in different Member States as well as the Services Directive9, which governs the modalities of the cross-border provision and exercise of professional activities. Like any other economic activities professional services are submitted to European competition law and Internal Market rules and Member States need to prove the compatibility of specific national public interest considerations with European rules. Question: mention of directives for specific professions necessary?

The modernisation of the current framework on recognition of professional qualifications has been identified as one of the twelve priorities of the Single Market Act.10 This modernisation is achieved by the entry into force on 17 January 2014 of directive 2013/55/EU11 amending the Professional Qualifications Directive. Member States have until January 2016 to transpose the new rules. The Commission will prepare the adoption of the necessary implementing acts in order to implement the new mechanisms foreseen in the Directive, such as the European Professional Card and the alert mechanism. The implementation of the new legislative regime also requires contacts with Member States administrations and other stakeholders as well as the treatment of a certain number of complaints. The Commission encourages cooperation between the national competent authorities and professional organisations in setting up a common framework for professional training.

4. SCOPE FOR SUPPORT ACTIONS FOR LIBERAL PROFESSIONS 4.1 EDUCATION AND TRAINING FOR ENTREPRENEURSHIP

7 Directorate General Internal Market, European Commission

8 Directive 2005/36/EC on the recognition of professional qualifications

9 Directive 2006/123/EC of 12 December 2006 on services in the internal market 10

COM (2012) 573 final

11 Directive 2013/55/EU of 20 November 2013 amending directive 2005/36/EC on the recognition of professional qualifications and Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System ('the IMI Regulation')

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Entrepreneurial education and training can play an important role for liberal professional from two points of view: on the one hand, liberal professionals can greatly benefit from participating in entrepreneurial education and training that enhances their business knowledge and skills helping them to develop and expand their businesses. On the other hand, the participation in entrepreneurship education at schools and universities offers liberal professionals the possibility to share their experiences with pupils and students, contribute to their acquisition of entrepreneurial skills and knowledge while presenting their professions to potential future trainees, employees or – at a later time - even acquirers of their businesses.

4.1.1 Entrepreneurship education and training for liberal professionals

In general, the education and training of liberal professionals in all professions concentrates on a thorough and systematic acquisition and build-up of professional knowledge and skills. The objective is to enable them to provide the best service possible and given the close connection between the knowledge and skills of a liberal professional and the quality of the service or product that she / he provides this is a purposeful approach.

However, increased competition, the abolition of certain restrictions, the emergence of substitute services / products and other developments have resulted in the appearance of an economic pressure on liberal professionals that did not exist as such in the past. As a consequence, liberal professionals must much more think and manage their businesses as entrepreneurs, for instance they have to

 Understand the economics of their firm or enterprise as a business, their costs, profit margins and prices that enable them to run their business in a profitable way,

 Be familiar with and be able to use marketing and sales instruments like market analysis, market segmentation, different advertising approaches and sales techniques,

 Acquire and apply "soft skills" like human resources management and negotiation, self-management, creativity and problem solving etc.

 Acquire and apply of e-skills to use ICT to rationalise and / or modernise their businesses.

Entrepreneurial education and training that conveys business knowledge and helps to build entrepreneurial skills thus plays a key role in making liberal professionals fit for the Single Market as well as the markets beyond, to remain competitive in the economy of the 21st century. Entrepreneurial education and training is a key objective for the Commission given that it can significantly contribute to the development and growth of a liberal professional's business.

Development of partnerships between the liberal professions organisations and universities, schools and training centres, exchange of good practices or vocational training of young people into liberal professions practices and any other forms of cooperation aimed to improve the quality of entrepreneurial education and training for liberal professionals shall therefore be promoted by the Commission.

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ACTION LINES

The European Commission will

Support the integration of Entrepreneurship Education into the initial professional education and training of Liberal Professionals: while it is a general objective of the European Commission to ensure entrepreneurship education for every secondary school student in Europe (please see below point 4.1.2) Liberal Professionals have a particular interest to introduce and/or reinforce entrepreneurship education in their own professional education and training to increase their competitiveness and develop their businesses further. Liberal Profession organisations shall establish and/or intensify cooperation with the universities and other professional education institutions to make entrepreneurship education and training available in the initial education of Liberal Professionals as well as in their continuing education. Hereby, the approach Entrepreneurship Education shall be as much interdisciplinary and inter-professional as possible to cover a broad range of professions. The Commission shall

o Connect Liberal Profession Organisations with universities and other institutions providing professional education to participate in curriculum and teaching methodology development, particularly with initiatives that have been supported and/or co-financed by the Commission.

o Explore the creation of online / e-learning courses for the dissemination of basic entrepreneurial knowledge.

o Explore the (co)financing and organisation of entrepreneurship education initiatives or chairs for liberal profession students.

Support the integration of Entrepreneurship Education into the continuing professional development of Liberal Professionals: actions in this area should in principle follow the same approach as for the initial professional education and training. Thus the Commission will

o Connect Liberal Profession Organisations with universities and other institutions providing professional education to participate in curriculum and teaching methodology development, particularly with initiatives that have been supported and/or co-financed by the Commission.

o Explore the creation of online / e-learning courses for the dissemination of basic entrepreneurial knowledge.

o Explore the (co)financing and organisation of entrepreneurship education initiatives or chairs for liberal profession students.

Support the development of Common Professional Frameworks – to be discussed.Support and strengthen the use of the programme Erasmus for Young

Entrepreneurs (EYE) for the professional training and development of liberal professionals by providing information and presentations – including testimonials of past participants of the programme – to European and national associations of liberal professionals, for instance at national conferences, as well as by assessing whether a fine-tuning of the programme might be necessary to increase its

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applicability among liberal professionals. Besides providing an on-the-job-training, EYE also allows the participants to scout a foreign market and test the development and offering of services on that market.

4.1.2 Contribution by liberal professionals to Entrepreneurship education and training

For the European Commission, “a sense of initiative and entrepreneurship” is one of eight key competences that should be put across at all stages of education and training. It is a priority at EU level. In its first pillar, the Entrepreneurship 2020 Action Plan stresses the need to embed entrepreneurial learning in all levels of education, asking Member States to offer all young people a practical experience in entrepreneurship before leaving secondary school.

Entrepreneurship is the ability to turn ideas into action, and is a key competence for all. Participating in practical entrepreneurial activities will help pupils and students to think creatively, solve problems, learn how to manage a project effectively. In brief, to be more enterprising and effective in whatever they do. Young people with entrepreneurial mindsets and abilities may turn into successful entrepreneurs, or may contribute to more efficiency and innovation in corporations and public administrations, and in society in general. There is evidence that going through entrepreneurship education programmes increases the employability of young people.

Teaching entrepreneurship effectively requires a way of teaching in which experiential learning and project work have a prominent place. Thus, for entrepreneurship education to be effective, the practical experience and participation of entrepreneurs is essential. Liberal professionals can make a significant contribution to creating at schools and universities projects that are hands-on and reflect the challenges of business life, to accompanying students in their entrepreneurial work and to moderating and supporting their learning process. Given the demographic challenge, such participation in entrepreneurship education will not only give pupils and students a realistic, hands-on learning experience but also enable Liberal Professionals to present their businesses in a realistic, hands-on manner, promote their profession and – at universities or professional education institutes – recruit new interns or employees.

ACTION LINES

The European Commission will

Connect Liberal Professions with Actors and Projects in general Entrepreneurship Education: through its policy and actions the European Commission has worked with different organisations (NGOs, academic institutions, foundations etc.) that are engaged and have a track record in entrepreneurship education. An introduction of representatives of Liberal Professions to these organisations at European as well as at national level can open the door for cooperation between organisations of Liberal Professionals and long-standing actors in entrepreneurship education at European, national, regional or even local level. The cooperation can consist of the inclusion of Liberal Professionals in consortia and projects that are / have been initiated by the European Union as well as in projects that are done on a stand-alone basis. The

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key purpose of establishing such connections is to create a base for a permanent participation of Liberal Professionals in entrepreneurship education. For instance, liberal professions organisations could

o Support providers of entrepreneurship education in the development of new teaching methods, curricula, case studies or projects, teacher training etc.

o Become sponsors for entrepreneurship education at certain schools, school districts or sponsor lecture cycles, seminars or even chairs for entrepreneurship education at universities.

4.2 ACCESS TO MARKETS

Intra-EU trade in services (including professional services) represents only about 25% of overall trade within the EU. This share is far too low compared to the overall importance of the services sector to the EU economy which represents 70% of the European GDP. The adoption of Directive 2006/123/EC on services in the internal market and its implementation by Member States eliminated a significant number of barriers to the provision of services in the internal market. In its Communication of 27 January 2011, "Towards a better functioning Single Market for services", which presented the results of the mutual evaluation process provided for by the Services Directive, the Commission announced an ambitious work plan to further improve the practical functioning of the internal market.

The mobility of professionals (including but not limited to liberal professions) is currently low in the European Union: 9% of EU citizens have ever worked abroad12 while between 2007 and 2013 Member States administrations took decisions on approximately 278,000 requests for recognition, enabling the establishment of 230,000 professionals in another Member State.13

Efficient recognition of qualifications will bring additional flexibility to the labour markets: enhanced mobility of skilled workforce can contribute to the alleviation of forthcoming shortages of workforce in Member States. In addition, the modernisation of the Professional Qualifications Directive took into account recent developments in education and training.

The amended directive on Recognition of Professional Qualification streamlines access to information on the recognition of professional qualifications via the Points of Single Contact established under the Services Directive. This will facilitate the identification of the competent authority and of the procedures to be followed, clarify document requirements, cost of the recognition process etc. The newly created Assistance Centres will support professionals regarding their concrete case. The introduction of the European professional Card for a certain number of professions will also facilitate the

12 Eurobarometer No 398, http://ec.europa.eu/public_opinion/archives/ebs/ebs_398_en.pdf

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recognition process, foster transparency, reduce the cost of recognition of professional qualifications and ensure the respect of procedural deadlines provided for in the Directive. The European Professional Card can be introduced for interested professions by an implementing act. The Commission already started the implementation of the card and the first European professional Card could become available in early 2016.

Another important feature of the amended Directive is the transparency and mutual evaluation exercise which the Commission outlined in a Communication14 adopted on 2 October 2013. The aim of this procedure is to clearly identify the professions regulated in the Member States and to discuss the justification and the need for regulating them. Liberal professionals face difficulties in expanding beyond the European Single Market due to different levels of standards and regulation in countries outside the EU. Recognition can be more difficult since there is often a lack of transparency or clarity in procedures and/or criteria. Additionally challenges are information about target markets, e.g. regulation other than qualification, the possibility to network with potential clients or partners including the presentation of liberal professionals' services, legal support needed, labour laws and the financing of expansions to third markets.

ACTION LINES

The Commission will

Explore - together with professional bodies, organisations and pension scheme providers - the needs for new skills for new jobs and mobility on the labour market for liberal professions who face the emergence of new social risks, changing career patterns and working conditions. They will look into the opportunities and resources to improve training, new skills for the adaptation to transformation such as demographic challenges, new technologies as well as continuous professional development,

Facilitate the access to markets in third countries by looking for business support services that will help liberal professionals expand within third countries' markets. It will include the invitation of liberal professionals to Missions for Growth, the support of partnerships for the international expansion of liberal professions and the exploration of available tools, for instance within the European Enterprise Network or Your Europe Portal.

 Invites Member States to provide business support services for liberal professions: Member States' administrations are encouraged to work closely with the liberal professions organisations to identify needs and where necessary develop a tailored approach to address them (for example the improvement of market information such as about public tenders, web presence, networking/matchmaking/fairs, education and training)

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4.3 REDUCTION OF REGULATORY BURDEN: CLEARER AND SIMPLER RULES

The Entrepreneurship2020 Action Plan15 states that "Red tape should be eliminated or reduced wherever possible for all businesses and particularly for micro-enterprises

including the self-employed and the liberal professions, who are exceptionally vulnerable to the burdens of bureaucracy due to their smaller size and limited human and financial resources. At the same time, remaining undue and unjustified barriers to entry in liberal professions should be removed."

ACTION LINES

The Commission will

 Invite representatives of the liberal professions to contribute to the reduction of the regulatory burden by identifying burdensome regulations at European level, cumbersome procedures resulting from them as well as good practices of how to simplify them, e.g., one-stop-shop, only once reporting, electronic submission, sampling procedures. Liberal professions organisations shall actively contribute to the European Commission's efforts in smart regulation and reduction of administrative burdens regarding European regulations.

 Work with representatives of the liberal professions on the development of a common framework of professional standards: identification of minimum standards and common ethical values. Liberal professions' organisations could follow up on the European Commission’s efforts to encourage European-wide common codes of conducts in the area of liberal professions16

4.4 ACCESS TO FINANCE

Access to finance is a key issue for an enterprise to be able to invest, operate and grow. Due to their frequently small size, liberal professions business models are not based on assets that can serve as collateral, personal liability of the owner (which often results in the owner having to his/her private assets as collateral), limited advance finance and heavy dependence on credit financing, financing represents for liberal professions a serious challenge, especially when it comes to financing modernisations or expansions. Therefore, improved financing probably represents lever with high potential to boost the growth of liberal professions.

ACTION LINES

The Commission will

Reinforce the access to the financing instruments of the Competitiveness and SME (COSME) and other programmes by liberal professionals: the COSME programme contains € 1.4 billion for the period 2014-20 to finance SMEs through

15 COM(2012) 795 16

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loan guarantees and equity investments. Further funds from the European Commission are available for instance from the programme for Employment and Social Innovation (EaSI), Horizon2020 and the European Regional Development Fund The associations of liberal professions will be supported by the European Commission and financial institutions participating in the Programme in the Member States to provide their members with thorough information on how to benefit from the financial instruments. Question: in many cases, participation in EU programmes is possible only for a legal entity with financial capacity – how could this be solved in the cases of liberal professions?

Strengthen the provision of financial and investment readiness training for liberal professionals (e.g. financial literacy, negotiation with creditors or with equity investors, project finance and evaluation) – the Enterprise Europe Network has started in 2014 to reinforce their advisory capacity for financial skills for SMEs. Representatives and associations of liberal professionals should be adequately informed how they can profit from these services. It could also be envisaged to discuss with the Enterprise Europe Network potential adaptations of the offer in case of gaps with respect to the needs of liberal professionals.

Ensure participation of representatives of the liberal professions in the Round Table on improving SME financing that will be organised by the European Commission in the fall of 2014. Participants will be representatives of banks and various categories of SMEs.

Explore the development of alternative forms of financing (e.g. crowd-funding, structured financing, etc.).

4.5 STRENGTHENING REPRESENTATION AND PARTICIPATION AT EUROPEAN LEVEL

Besides the targeted support of Liberal Professionals in the areas mentioned under the points 4.1 to 4.5 the European Commission will undertake to strengthen their

participation in its regular meetings with representatives of SMEs to ensure that they have the opportunity to voice their concerns, formulate proposals and are informed about upcoming initiatives.

ACTION LINES

The Commission will

Formalise the representation of the European Liberal Professionals in DG Enterprise and Industry's conferences, fora and other meetings: the associations participating in the Work Group "Bolstering the Business of Liberal Professions" shall select representatives that will participate in the name of the Liberal

Professions associations in the SBA follow-up meetings, the SBA Assembly, the SME Envoy Meetings and similar meetings organised by DG Enterprise and Industry. This inclusion shall also encompass DG ENTR's interactions with Member States' administrations aiming at reinforcing the administrations' capacities in developing and implementing comprehensive, modern

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entrepreneurship and SME policies as proposed by the Entrepreneurship 2020 Action Plan. The members could for instance represent groups of professions like

o Medical / health / pharmacology

o Legal / accounting / tax / business

o Engineering / architects / natural sciences

o Arts / culture / media / education

o Non-regulated professions

o Social innovation and social progress Question: is this sub-division necessary?

Create a Liberal Profession Forum: the Forum will meet once a year and assemble the representatives of European associations of liberal professions, of the leading national associations as well as other representatives or stakeholders that play a key role for liberal professions. It will offer the Liberal Professionals the opportunity to comment the policies and actions of the European Commission

convey their needs and make proposals.

Question: along the lines of the proposal of Unión Profesional – should the Forum also serve for exchanges of good practices, i.e., be a very hands-on, interactive event? Possibly back-to-back with the SME Assembly?

Explore the creation of work groups for specific themes: the Liberal Profession Organisations should consider creating work groups to engage in and further develop proposals and projects in specific areas, such as the four mentioned in the chapters 4.1 to 4.4 but also to work on other themes if necessary.

FURTHER OPEN QUESTIONS / PROPOSALS TO DISCUSS

 Elaborate a study to analyse the state of entrepreneurship in the professional services? (exact scope and objectives?)

 Enhance the elaboration of articles and reports as well as the dissemination of initiatives / examples / best practices.

 Creation of a specific category for the support of Liberal Professions in the European Enterprise Awards?

 Introduce a "concise and homogenous definition of the CPD concept".

 Include the professional organizations in the provision of advisory services including a core document or guide, an e-platform. – E.g., integrate them into the offers of the Enterprise Europe Network?

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12  Foster senior entrepreneurs as

o Buyers of liberal profession firms

o Advisors / mentors to new entrepreneurs in liberal professions

 Promote distinguished liberal professionals as role models – integrate it into the entrepreneurship education or go further?

 Provide for mitigation / management of longevity risk, active ageing, break events of life cycle etc. – inclusion of other DG s like DG EMPL into the envisaged Forum?

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Annex 1 – Distribution of regulated professions in the EU

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Annex 3 – Economic importance of Liberal Professions – Example of three sectors DG MARKT launched in 2011 Performance Checks of the Single Market for services with a view to assessing how different pieces of EU legislation interact and are jointly applied on the ground by Member States in three important economic sectors. The following table shows the results for the construction, business services and tourism sectors. Economic data Sectors Construction Architects, civil engineers, general construction companies, craftsmen, energy performance certification service providers, air conditioning installers, waste management and transportation activities Business services Tax advisers Tourism Tourist guides, travel agents and tour operators

GDP (2009) 6.3% 11.7% 4.4%

Average growth rate (1999-2009) 1.1% for all sectors of the EU economy

2.38% 3,54% 2.04%

Contribution to EU employment (2009)

7.2% 11.7% 6.1%

Average employment growth rate (1999-2009) 0.77% for all sectors of the EU economy

1.28% 3.54% 2.56%

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Annex 4 - Main stakeholders in Liberal Professions Europe

1. EUROPEAN: GENERAL ORGANIZATIONS/SPECIFIC PROFESSIONS

1. European Council of the Liberal Professions (CEPLIS)

2. European Association of Social Security Institutions for Liberal Professions (EURELPRO)

3. Federation of European Accountants (FEE) 4. Architects' Council of Europe (ACE)

5. U.E.A.P.M.E ( European Association of Craft, Small and Medium sized Enterprises)

6. European Health Management Association.

7. AEMH - European Association of Senior Hospital Physicians 8. CEPI - European Council of Real Estate Professions

9. Comité de Liaison des Géomètres Européens 10.Comité Permanent des Médecins Européens 11.Comité Permanent des Médecins Européens 12.European Council of Engineer Chambers (ECEC) 13.Conseil des Notariats de l'Union européenne (CNUE) 14.Council of European Dentists

15.European Council of Civil Engineers (ECCE)

16.European Federation of National Engineering Associations (FEANI) 17.European Federation of Biotechnology

18.European Federation of Nurses

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20.European Midwives Association

21.European Federation of Financial Advisers and Financial Intermediaries (FECIF)

22.European Region of WCPT (physical therapy) 23.European Tour Operators Association (ETOA) 24.European University Association

25.Federal Chamber of Tax Advisers

26.La Délégation Internationale pour l'Audit et la Comptabilité (la DIPAC) 27.ONCD (dental surgeons)

28.Pharmaceutical group of the European Union 29.The European federation of tax advisers

30.Union Européenne des Médecins Omnipracticiens (UEMO) 31.Union européenne des Médecins spécialistes (UEMS) 32.Federation of Veterinarians of Europe

33.Council of Bars and Law Societies of Europe (CCBE)

2. EDUCATIONAL BODIES

34.European university association

35.Association of Chartered Certified Accountants (ACCA) 36.European network of education councils

3. OTHER STAKEHOLDERS

 Public authorities at national, regional, local level

 Associations of patients, consumers, employers' unions (e.g. hospitals and health care providers)

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18  Educational bodies

enterprises EU-27’ value added 1http://epp.eurostat.ec.europa.eu/statistics_explained/index.php?title=File:Sectoral_analysis_of_key_indica tors,_professional,_scientific_and_technical_activities_%28NACE_Section_M%29,_EU-27,_2010_A.png&filetimestamp=20130507094540 2http://epp.eurostat.ec.europa.eu/statistics_explained/index.php?title=File:Value_added_by_enterprise_size http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2012:0795:FIN:EN:PDF

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